2002 (1) TMI 44

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Department is challenging the order passed by the Income-tax Appellate Tribunal, Chennai, upholding the order passed by the lower authority and dismissing the appeal of the Department. The assessee herein is a mother and she had gifted certain gold ornaments, silverware and brassware to her daughter at the time when the marriage of the daughter was performed. It so happened that at that time e....